Processing Supplemental Appropriations and Reductions

Overview

Applicable to

State agencies and institutions of higher education.

Policy

Senate Bill 30, 88th Legislature, Regular Session, reduced certain appropriations and made supplemental appropriations.

House Bill 2, 87th Legislature, Regular Session, reduced certain appropriations and made supplemental appropriations.

House Bill 5, 87th Legislature, 2nd Called Session, made supplemental appropriations.

House Bill 9, 87th Legislature, 2nd Called Session, made supplemental appropriations.

Senate Bill 8, 87th Legislature, 3rd Called Session, made supplemental appropriations.

The Comptroller’s office established an account in the Uniform Statewide Accounting System (USAS) for the transfer of appropriation year (AY) 23 reductions from existing appropriations.

Please refer to the HB 2 / HB 5 / HB 9 / SB 8 / SB 30 LBB ABEST/USAS Crosswalk provided by your appropriation control officer (ACO). Review program cost accounts (26 profiles) to ensure the correct relationship of program codes (D04 profiles) and appropriation numbers (20 profile).

Agencies expending supplemental appropriations on activity related to significant disaster events must establish a separate 26 profile (PCA) that infers the assigned supplemental appropriation number and PCA Group (D19 Profile) as outlined in Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts (FPP K.014).

Agencies receiving supplemental appropriations from the American Rescue Plan Act of 2021 must include the five-digit ALN number at the beginning of the Title field on the 26 Profile as outlined in Coronavirus Relief Federal Funding Accounting Policy for the State of Texas (FPP A.048).

Note: Agencies should exclude supplemental appropriations and reductions from their APS011 calculation, except when legal authority exists to include in proportionality — for example: SB 30 Sec. 9(e). Contact your ACO for specific instructions.

State agencies and institutions of higher education must complete these profiles and transactions by July 31, 2023.